Electronic invoicing 2026-2027: The complete guide to prepare your SME
Electronic invoicing is becoming the norm for all businesses. No, it's not (often) rocket science. This article gives you a clear and practical roadmap to understand the 2026-2027 deadlines, formats, e-reporting and — most importantly — what you can do today to make the transition smooth.
Understanding the reform: why electronic invoicing is changing everything
Electronic invoicing is not just a new format: it is a change in the flow of documents. No more emailing PDFs as the primary method. The flow becomes structured, automatable and usable by your accounting and fiscal tools but also commercial.
The result: fewer errors, faster processes, and better visibility into cash flow.
Calendar 2026-2027: Who is concerned and when?
The implementation is done in stages. The deadline, originally scheduled for 2024, has been postponed. The new schedule targets gradual deployment between 2026 and 2027.
Remember the idea: reception first, emission later.
Phase 1 (2026 target): Obligation to receive for all
At this stage, all businesses (regardless of size) should be in a position to receive invoices in electronic format. The emission obligation will concern large companies and ETIs.
Phase 2 (2027 target): Emission obligation for SMEs and VSEs
The obligation to issue electronic invoices will be extended to SMEs and micro-enterprises.
How does electronic invoicing work in practice?
To be compliant, the system relies on standardized platforms and formats.
The platforms: PPF, PDP and OD explained
You will have three main options for exchanging your invoices:
The Public Invoicing Portal (PPF)
It is the free government solution. It will allow invoices to be received and issued.
Partner Dematerialization Platforms (PDP)
They are private actors (like Pennylane, for example) registered by the State. They will offer enhanced services: accounting integration, payment monitoring, reconciliation, etc.
Dematerialization Operators (OD)
These are the solutions that connect to the PPF or to a PDP to transmit invoices. Your current billing software can become an OD if updated.
Accepted formats and mandatory information
Invoices must be “structured” (readable by a machine) or “hybrid” (readable by a human and a machine, such as Factur-X). Verify that your software produced/consumes these formats.
Each electronic invoice must contain mandatory fields (customer ID, nature of the transaction, VAT if applicable, etc.). Also consider digital archiving (legal period to be respected) and security.
E-reporting: The essential complement to the reform
E-reporting complements electronic invoicing by covering flows that are not invoiced electronically. It allows the administration to have a complete vision of transactions.
This mainly concerns:
- Sales to individuals (B2C).
- International sales (exports).
- Some exempt transactions.
You will have to transmit the data of these transactions via the same platform that you use for your electronic invoices.
Checklist: How to prepare your business without stress
- Map your flows: Who are your customers (B2B/export/B2C)? What are your types of transactions?
- Inventory your software: Does your current ERP or billing tool handle structured formats? Is he “ready” for reform?
- Choose your platform: PPF (free), PDP (services) or OD (integration)? Your choice will depend on your needs and budget.
- Drive: Don't tip over all at once. Start a test with a few incoming and outgoing invoices.
- Train your teams: Accounting, sales and administration must understand the new validation circuit.
- Think archiving & compliance: Set up a compliant digital archiving solution.
Electronic invoicing audit: Our support for SMEs, ETIs and accounting firms.
Does the checklist seem complex to you? It is normal. At Bonne Idée, we transform this regulatory obligation into an opportunity for your structure.
With Bonne Idée, you benefit from local, human and technical support. Attention, we are not replacing your accountant: we help him to do his job faster and better, for you.
For whom?
We pay particular attention to:
- The Artisans.
- VSEs, SMEs and ETI.
- B2B service businesses.
- Structures that already have billing, but without technical visibility on the reform.
Our 4-step approach for your compliance
- Quick check (15 to 30 min): We analyze your current system.
- Clear proposition: We identify the “upgrades” that are needed.
- Intervention: We intervene to ensure compliance.
- Simple follow-up: We provide accessible follow-up to ensure the sustainability of the system.
The benefits for your business
- Less time spent processing invoices manually.
- Fewer risks of rejecting or blocking flows with your partners.
- Peace of mind before the regulatory date.
- A valuation with your accountant, your customers and the administration.
Book your free audit
Stop undergoing reform, prepare for it.
We offer a free audit lasting 15 to 30 minutes — on site in Orléans/Loiret or by videoconference.
It is non-binding. You have nothing to lose, just useful control to secure the future of your billing.
Frequently asked questions (FAQ) about the reform
Do I need to change my billing software?
Not necessarily. The change is not mandatory: the main thing is that your tool is linked to an approved platform (PPF or PDP) and that the formats are compliant.
What if I only do B2C?
Even if you sell to individuals, you will not be subject to invoicing electronic, but you will be concerned by e-reporting. You will have to send certain transaction data to the administration.
And my accountant?
We often work with law firms. We give him a clear and shareable report — you keep control, he keeps compliance.
